[F158CRelief for new zero-carbon homes: supplementalU.K.
(1)Regulations under section 58B—
(a)shall include provision about the method of claiming relief (including documents or information to be provided), and
(b)in particular, shall include provision about the evidence to be adduced to show that a [F2dwelling] satisfies the definition of “zero-carbon home”.
(2)Regulations made by virtue of subsection (1)(b) may, in particular—
(a)refer to a scheme or process established by or for the purposes of an enactment about building;
(b)establish or provide for the establishment of a scheme or process of certification;
(c)specify, or provide for the approval of, one or more schemes or processes for certifying energy efficiency.
(3)In defining “zero-carbon home” regulations under section 58B may include requirements which may be satisfied in relation to [F3a dwelling] either—
(a)by features of the [F4building which, or part of which, constitutes the dwelling], or
(b)by other installations or utilities.
(4)Regulations under section 58B may modify the effect of section 108, or another provision of this Part about linked transactions, in relation to a set of transactions of which at least one is the first acquisition of a dwelling which is a zero-carbon home.
(5)In determining whether section 116(7) applies, and in the application of section 116(7), a transaction shall be disregarded if or in so far as it involves the first acquisition of a dwelling which is a zero-carbon home.
(6)Regulations under section 58B—
(a)may provide for relief to be wholly or partly withdrawn if a dwelling ceases to be a zero-carbon home, and
(b)may provide for the reduction or withholding of relief where a person acquires more than one zero-carbon home within a specified period.
(7)Regulations under section 58B may include provision for relief to be granted in respect of acquisitions occurring during a specified period before the regulations come into force.]
Textual Amendments
F1Ss. 58B, 58C inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 19(1)
F2Word in s. 58C(1) substituted (retrospective to 19.7.2007) by Finance Act 2008 (c. 9), s. 93(4)(7)
F3Words in s. 58C(3) substituted (retrospective to 19.7.2007) by Finance Act 2008 (c. 9), s. 93(6)(a)(7)
F4Words in s. 58C(3) substituted (retrospective to 19.7.2007) by Finance Act 2008 (c. 9), s. 93(6)(b)(7)